Проблеми в процесите на дигитална трансформация при данъчния и осигурителен контрол на някои данъчните облекчения за физически лица в България
Digital transformation processes problems in the environment of tax reliefs and social insurance control of for physical persons in Bulgaria

Author(s): Mariya Dimova-Takeva
Subject(s): Economy, Financial Markets, Human Resources in Economy, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: tax; benefits; individuals; digitalization
Summary/Abstract: Tax reliefs for natural persons represent a mechanism for influencing the economic and social behaviour of taxpayers. Organisation of control processes in the process of digital transformation is dynamic and challenging. Tax revenue administration require quick and seamless access to sensitive information related to individual income. At the same time form the artificial intelligence is expected to analyse tax behaviour and advise what tax benefits you have missed. Where are the points of intersection and how to overcome them?

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